A second insulation layer which is formed by stacking a plurality of layers made of different materials in a mutually contact manner is formed such that the second insulation layer covers a source region and a drain region and also covers a gate electrode from above. A first contact hole which reaches one of the source region and the drain region and a recessed portion which is arranged above the gate electrode but is not communicated with the gate electrode are simultaneously formed on the second insulation layer by dry etching. A first line layer is formed so as to cover the first contact hole. After forming the first line layer, a bottom surface of the recessed portion is etched by dry etching thus forming a second contact hole which reaches the gate electrode in the first and second insulation layers. A second line layer is formed on the second contact hole.